9911796707
TMI Blog2013 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... the sample return produced by the learned counsel, appellant have intimated the department about the Chapter sub-heading numbers which are mentioned in the invoices along with invoice numbers. The impugned order to the extent it confirms demand prior to 01.06.2011 is hit by limitation – Decided in favor of Assessee. - Appeal No.:E/10957 of 2013 - - - Dated:- 28-6-2013 - Mr. M.V. Ravindran and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese items are not eligible for cenvat credit as capital goods as they did not fall under the Chapter heading numbers as indicated under the definition of capital goods. 3. Heard the learned counsel and learned departmental representative. 4. Learned counsel would submit that show cause notice is issued on 01.08.2012 while the period involved is from July 2007 to March 2012. She would draw the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of Lamps and Lighting and the balance amount is for Rail Rolling Stock and Concrete Rails. It is also her submission that the Hon ble High Court of Rajasthan, in the case of Aditya Cement vs. UOI 2008 (221) ELT 362 (Raj.) has specifically held that parts of railway tracks and rolling stock are eligible for cenvat credit, if they are used within the factory premises. It is her submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sample return produced by the learned counsel, we find that she is correct in contending that they have intimated the department about the Chapter sub-heading numbers which are mentioned in the invoices along with invoice numbers. The impugned order to the extent it confirms demand prior to 01.06.2011 is hit by limitation. As regards confirmation of demand for the period within limitation, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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